University of Connecticut Effort Reporting Policies

Introduction

The University of Connecticut must assure Federal and other sponsors that the assignment of time and associated salary and fringe benefit costs to sponsored projects is reasonable, consistent, and timely. Government sponsors expect to pay only for those portions of employee effort that were actually devoted to their projects. Periodically, auditors review our charges to enforce this expectation.

What is Effort Reporting?

Effort Reporting is the mechanism used to confirm that salaries and wages charged to each sponsored agreement are reasonable in relation to the actual work performed. Certification of an effort report must reasonably reflect the activity for which the employee is compensated by the University of Connecticut. Cost sharing must also be confirmed.

Why effort must be confirmed/certified?

The Office of Management and Budget (OMB) Circular A-21 requires that institutions who receive federal research funds maintain systems and procedures documenting the distribution of activity, and associated payroll charges to each individual sponsored agreement.

Who must report effort?

Any person paid (or with committed cost share) on a federally sponsored award must certify that the salary paid (or the commitment) is reasonable in relation to the effort devoted to the award.

Who can certify effort?

Faculty are required to certify their own effort reports and are required to certify the effort reports of their research staff working on their sponsored project(s) unless they have the employee sign their own. However, in cases where the employee or principal investigator is not available, a responsible official may certify the effort provided that s/he can document the basis for verifying that the actual work was performed.

Frequency of Reports

Reports are sent out for each semester (Fall, Spring, and Summer) for professional staff and quarterly for classified staff.

Timely Return of Reports

Certification of effort reports is required within 30 days. OSP provides a date that the report is expected to be returned. Reports not returned by that date are considered past due.